Reliance Steel & Aluminum Co. Reports Record 2008 Fiscal Year Results and 4th Quarter EPS of $.90

LOS ANGELES--(BUSINESS WIRE)-- Reliance Steel & Aluminum Co. (NYSE:RS) reported today its financial results for the fiscal year and fourth quarter ended December 31, 2008. For the 2008 year, net income amounted to a record $482.8 million, up 18% compared with net income of $408.0 million for the 2007 year. Earnings per diluted share were a record $6.56 for 2008, up 22% compared with earnings of $5.36 per diluted share for the 2007 year. Sales for the 2008 period were also a record at $8.7 billion, an increase of 20% compared with 2007 sales of $7.3 billion. The 2008 fiscal year financial results include in cost of sales a pre-tax LIFO expense amount of $109.2 million, or $.94 per diluted share, compared with a pre-tax LIFO expense amount of $43.8 million, or $.36 per diluted share, for the 2007 year.

For the 2008 fourth quarter, net income was $66.3 million, down 17% compared with net income of $79.9 million for the 2007 fourth quarter. Earnings per diluted share were $.90 for the 2008 fourth quarter, down 15% from $1.06 for the 2007 fourth quarter. 2008 fourth quarter sales were $2.1 billion, an increase of 26% compared with 2007 fourth quarter sales of $1.7 billion. The 2008 fourth quarter financial results include in cost of sales, on a FIFO basis, a pre-tax charge of $18.5 million, or $.17 per diluted share in connection with final purchase price allocation adjustments regarding beginning inventory values related to the August 1, 2008 acquisition of PNA Group Holding Corporation ("PNA"). 2008 fourth quarter cost of sales also includes a pre-tax LIFO income amount of $27.3 million, or $.25 per diluted share, compared with a pre-tax LIFO income amount of $1.2 million, or $.01 per diluted share in the 2007 fourth quarter.

In the 2008 fourth quarter, Reliance repaid $505 million of debt, bringing the net debt-to-total capital ratio to 41% at December 31, 2008. During the period from January 1 through February 15, 2009, the Company repaid an additional $213 million of debt, leaving only $250 million outstanding on its revolving credit facility, with $850 million of availability.

David H. Hannah, Chairman and Chief Executive Officer of Reliance, said, "We are proud to report another record year for Reliance. Our managers and each of their teams did an outstanding job managing through a challenging and volatile business environment. Overall, our tons sold for the year were up 12% compared to 2007, due principally to our PNA acquisition. Average pricing per ton sold was up 8% compared to 2007. On a 'same-store' basis, excluding PNA and our other 2007 and 2008 acquisitions, our tons sold were down only 5% and average pricing was up 14%. We had our plans ready by mid-year in anticipation of the expected change in business conditions. We did not, however, anticipate the magnitude and speed of the changes. Starting primarily in November and December, we experienced sudden declines in demand and accelerated mill pricing reductions that resulted in significant competitive pressures and deteriorating profit margins as metals service centers, including Reliance, focused on inventory destocking.

"As a result, the fourth quarter was very difficult. However, we managed through the quarter well as we have done in similar situations in the past, with significant reductions in working capital, leading to increased cash flow which was used primarily to pay down debt. Cash flow from operations was $665 million, or a record $9.03 per diluted share during 2008, with $549 million of that amount generated in the fourth quarter. In addition to the reductions in working capital, we reduced our workforce by about 7% during the fourth quarter in response to the decreased shipping volumes. Our tons sold during the fourth quarter were up 25% compared to the 2007 fourth quarter due, again, to the PNA acquisition, and down 7% compared to the 2008 third quarter. Average pricing per ton sold was up 2% compared to the 2007 fourth quarter and down 10% compared to the 2008 third quarter," said Hannah.

"We have not seen any meaningful change in business activity levels so far in 2009. Pricing for most all of our products does seem to be at or near the bottom but there is still intense competitive pressure in the marketplace as metals service centers continue to adjust inventory levels downward to better align them with demand. As a result of continued uncertainty regarding economic conditions and the operating environment, we are not comfortable providing 2009 first quarter earnings per share guidance at this time. We will, during the course of the quarter, communicate any meaningful information regarding our operations as it becomes available," Hannah stated.

"On August 1, 2008, we acquired PNA Group Holding Corporation for approximately $1.1 billion, our largest acquisition to-date based on transaction value. We financed this acquisition with borrowings on our revolving credit facility and a new $500 million term loan. The transaction value of approximately $1.1 billion included about $725 million of PNA's debt that was repaid or refinanced, including the settlement of our cash tender offers for 100% of PNA's outstanding notes. PNA's subsidiaries include the operating entities Delta Steel, Inc., Feralloy Corporation, Infra-Metals Co., Metals Supply Company, Ltd., Precision Flamecutting and Steel, L.P. and Sugar Steel Corporation. Through its subsidiaries, PNA processes and distributes primarily carbon steel plate, bar, structural and flat-rolled products. PNA had revenues for the five months ended December 31, 2008 of about $888 million and was accretive to our 2008 earnings," added Hannah.

"In September of 2008 we acquired the assets, including the inventory, machinery, and equipment, of the Singapore operation of HLN Metal Centre Pte. Ltd. (HLN Metal). The business operates as Reliance Metalcenter Asia Pacific Pte. Ltd. (RMAP). In April of 2008 we acquired Dynamic Metals International, LLC based in Bristol, CT, a specialty metal distributor. Dynamic operates as a division of Service Steel Aerospace Corp.," Hannah stated.

On February 18, 2009, the Board of Directors declared a regular quarterly cash dividend of $.10 per share of common stock. The dividend is payable on March 27, 2009 to shareholders of record March 6, 2009. The Company has paid regular quarterly dividend payments for 49 consecutive years.

Reliance will host a conference call that will be broadcast live over the Internet (listen only mode) regarding the fourth quarter and twelve months financial results for the period ended December 31, 2008. All interested parties are invited to listen to the web cast on February 19, 2009 at 11:00 a.m. Eastern Time at: http://www.rsac.com/investorinformation or http://www.streetevents.com. Player format: Windows Media and RealPlayer. The web cast will remain on the Reliance web site at: www.rsac.com through March 19, 2009 and a printed transcript will be posted on the Reliance web site after the completion of the conference call.

Reliance Steel & Aluminum Co., headquartered in Los Angeles, California, is the largest metals service center company in North America. Through a network of more than 200 locations in 38 states and Belgium, Canada, China, Mexico, Singapore, South Korea, and the United Kingdom, the Company provides value-added metals processing services and distributes a full line of over 100,000 metal products to more than 125,000 customers in a broad range of industries.

Reliance Steel & Aluminum Co.'s press releases and additional information are available on the Company's web site at www.rsac.com. The Company was named to the 2008 "Fortune 500" List, the Fortune 2008 List of "America's Most Admired Companies," the 2008 Forbes "America's Best Managed Companies" List, the 2009 Forbes "Platinum 400 List of America's Best Big Companies," and the 2008 Fortune "100 Fastest Growing Companies" List.

This release may contain forward-looking statements. Actual results and events may differ materially as a result of a variety of factors, many of which are outside of Reliance Steel & Aluminum Co.'s control. Risk factors and additional information are included in Reliance Steel & Aluminum Co.'s reports on file with the Securities and Exchange Commission, including Reliance Steel & Aluminum Co.'s Annual Report on Form 10-K for the year ended December 31, 2007, and Quarterly Reports on Form 10-Q for the quarters ended March 31, 2008, June 30, 2008 and September 30, 2008.

RELIANCE STEEL & ALUMINUM CO.

SELECTED FINANCIAL DATA

(In thousands, except share and per share amounts)

                  Three Months                    Twelve Months

                  Ended December 31,              Ended December 31,

                  2008            2007            2008            2007

Income Statement
Data:

Net sales         $ 2,142,770     $ 1,705,661     $ 8,718,844     $ 7,255,679

Gross profit        458,835         427,605         2,162,096       1,837,518

Operating income    126,554         142,880         852,971         723,506

EBITDA1             151,610         170,411         946,197         812,976

EBIT1               123,506         147,990         848,273         733,103

Pre-tax income      97,604          129,522         765,698         654,393

Net income          66,288          79,910          482,777         407,955

EPS - diluted     $ 0.90          $ 1.06          $ 6.56          $ 5.36

Weighted average
shares              73,303,839      75,490,202      73,597,717      76,064,616
outstanding -
diluted

Gross margin        21.4       %    25.1       %    24.8       %    25.3       %

Operating income    5.9        %    8.4        %    9.8        %    10.0       %
margin

EBITDA margin1      7.1        %    10.0       %    10.9       %    11.2       %

EBIT margin1        5.8        %    8.7        %    9.7        %    10.1       %

Pre-tax margin      4.6        %    7.6        %    8.8        %    9.0        %

Net margin          3.1        %    4.7        %    5.5        %    5.6        %

Cash dividends    $ .10           $ .08           $ .40           $ .32
per share

                                  December 31,    December 31,

                                  2008            2007

Balance Sheet and Other Data:

Current assets                    $ 2,302,372     $ 1,721,403

Working capital                     1,652,207       1,121,539

Property, plant and equipment,      998,706         824,635
net

Total assets                        5,195,485       3,983,477

Current liabilities                 650,165         599,864

Long-term debt2                     1,675,565       1,013,260

Shareholders' equity                2,431,436       2,106,249

Capital expenditures                151,890         124,127

Net debt-to-total capital3          41.4       %    32.4       %

Return on equity4                   22.9       %    23.4       %

Current ratio                       3.5             2.9

Book value per share              $ 33.17         $ 28.12

Cash flow from operations per     $ 9.03          $ 8.40
share

1 See Consolidated Statements of Income for reconciliation of EBIT and EBITDA.
EBIT is defined as the sum of income before interest expense and income taxes.
EBITDA is defined as the sum of income before interest expense, income taxes,
depreciation expense and amortization of intangibles. We use EBITDA as a
liquidity performance measure and believe EBITDA is useful in evaluating our
liquidity because the calculation generally eliminates the effects of financing
costs and income taxes and the accounting effects of capital spending and
acquisitions, which are assessed and evaluated through other operating
performance measures. EBITDA is also commonly used as a measure of operating and
liquidity performance for companies in our industry and is frequently used by
analysts, investors, lenders, rating agencies and other interested parties to
evaluate a company's financial performance and its ability to incur and service
debt. EBITDA is not a recognized measurement under U.S. generally accepted
accounting principles and, therefore, represents a non-GAAP financial measure.
EBITDA should not be considered in isolation or as a substitute for consolidated
statements of income and cash flows data prepared in accordance with U.S.
generally accepted accounting principles as it excludes components that are
significant in understanding and assessing our results of operations and cash
flows. EBITDA as presented is not necessarily comparable with similarly titled
measures for other companies.

2 Long-term debt includes capital lease obligations of $3,833 and $4,495 as of
December 31, 2008 and December 31, 2007, respectively.

3 Net debt-to-total capital is calculated as total debt (net of cash) divided by
shareholders' equity plus total debt (net of cash).

4 Calculations are based on the latest twelve months net income and beginning
shareholders' equity.



RELIANCE STEEL & ALUMINUM CO.

CONSOLIDATED BALANCE SHEETS

(In thousands, except share amounts)

ASSETS

                                                  December 31,   December 31,

                                                  2008           2007

Current assets:

Cash and cash equivalents                         $ 51,995       $ 77,023

Accounts receivable, less allowance for doubtful
accounts of $22,018 at December 31, 2008 and        851,214        691,462
$16,153 at December 31, 2007

Inventories                                         1,284,468      911,315

Prepaid expenses and other current assets           33,782         24,028

Income taxes receivable                             9,980          17,575

Deferred income taxes                               70,933         --

Total current assets                                2,302,372      1,721,403

Property, plant and equipment:

Land                                                125,096        115,294

Buildings                                           506,781        417,677

Machinery and equipment                             810,054        669,671

Accumulated depreciation                            (443,225  )    (378,007  )

                                                    998,706        824,635

Goodwill                                            1,065,527      886,152

Intangible assets, net                              741,681        464,291

Cash surrender value of life insurance policies,    57,410         73,953
net

Other assets                                        29,789         13,043

Total assets                                      $ 5,195,485    $ 3,983,477

LIABILITIES AND SHAREHOLDERS' EQUITY

Current liabilities:

Accounts payable                                  $ 248,312      $ 333,986

Accrued expenses and other current liabilities      59,982         35,711

Deferred revenue                                    82,949         2,152

Accrued compensation and retirement costs           123,707        95,539

Accrued insurance costs                             40,700         36,884

Deferred income taxes                               --             23,136

Current maturities of long-term debt                93,877         71,815

Current maturities of capital lease obligations     638            641

Total current liabilities                           650,165        599,864

Long-term debt                                      1,671,732      1,008,765

Capital lease obligations                           3,833          4,495

Long-term retirement costs and other long-term      94,361         62,224
liabilities

Deferred income taxes                               340,326        200,181

Minority interest                                   3,632          1,699

Commitments and contingencies

Shareholders' equity:

Common stock, no par value:

Authorized shares -- 100,000,000

Issued and outstanding shares --73,312,714 at
December 31, 2008 and 74,906,824 at December 31,    563,092        646,406
2007, stated capital

Retained earnings                                   1,900,360      1,439,598

Accumulated other comprehensive (loss) income       (32,016   )    20,245

Total shareholders' equity                          2,431,436      2,106,249

Total liabilities and shareholders' equity        $ 5,195,485    $ 3,983,477



RELIANCE STEEL & ALUMINUM CO.

CONSOLIDATED STATEMENTS OF INCOME

(In thousands, except share and per share amounts)

                  Three Months                    Twelve Months

                  Ended December 31,              Ended December 31,

                  2008            2007            2008            2007

Net sales         $ 2,142,770     $ 1,705,661     $ 8,718,844     $ 7,255,679

Costs and
expenses:

Cost of sales
(exclusive of
depreciation and    1,683,935       1,278,056       6,556,748       5,418,161
amortization
shown below)

Warehouse,
delivery,
selling, general    304,177         262,304         1,211,201       1,034,139
and
administrative

Depreciation and    28,104          22,421          97,924          79,873
amortization

                    2,016,216       1,562,781       7,865,873       6,532,173

Operating income    126,554         142,880         852,971         723,506

Other income
(expense):

Interest            (25,902    )    (18,468    )    (82,575    )    (78,710    )

Other income        (2,886     )    5,161           (3,840     )    9,931
(expense), net

Minority            (162       )    (51        )    (858       )    (334       )
interest

Income from
continuing
operations          97,604          129,522         765,698         654,393
before income
taxes

Provision for       31,316          49,612          282,921         246,438
income taxes

Net income        $ 66,288        $ 79,910        $ 482,777       $ 407,955

Earnings per
share:

Income from
continuing        $ 0.90          $ 1.06          $ 6.56          $ 5.36
operations -
diluted

Weighted average
shares              73,303,839      75,490,202      73,597,717      76,064,616
outstanding -
diluted

Income from
continuing        $ 0.90          $ 1.07          $ 6.60          $ 5.39
operations -
basic

Weighted average
shares              73,293,047      74,811,215      73,102,215      75,622,799
outstanding -
basic

Cash dividends    $ .10           $ .08           $ .40           $ .32
per share

Reconciliation of EBIT and EBITDA

Net cash
provided by       $ 549,297       $ 254,277       $ 664,684       $ 638,964
operating
activities

Provision for       31,316          49,612          282,921         246,438
income taxes

Interest expense    25,902          18,468          82,575          78,710

Other non cash      (32,112    )    (13,229    )    (33,540    )    (12,035    )
adjustments

Changes in
assets and
liabilities
(excluding          (422,793   )    (138,717   )    (50,443    )    (139,101   )
effect of
businesses
acquired)

EBITDA            $ 151,610       $ 170,411       $ 946,197       $ 812,976

Less,
Depreciation and    28,104          22,421          97,924          79,873
amortization
expense

EBIT              $ 123,506       $ 147,990       $ 848,273       $ 733,103



RELIANCE STEEL & ALUMINUM CO.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

                                                          Twelve Months Ended

                                                          December 31,

                                                          2008         2007

Operating activities:

Net income                                                $ 482,777    $ 407,955

Adjustments to reconcile net income to net cash provided
by operating activities:

Depreciation and amortization                             97,924       79,873

Provision for deferred income taxes                       22,720       12,042

Loss (gain) on sales of property, plant and equipment     2,658        (1,181)

Equity in earnings of unconsolidated partnerships         (565)        --

Minority interest                                         858          334

Stock based compensation expense                          13,189       10,120

Excess tax benefits from stock based compensation         (9,693)      (9,511)

Decrease in cash surrender value of life insurance        4,373        231
policies

Changes in operating assets and liabilities (excluding
effect of businesses acquired):

Accounts receivable                                       166,025      61,265

Inventories                                               191,472      129,582

Prepaid expenses and other assets                         (9,121)      11,087

Accounts payable and other liabilities                    (297,933)    (62,833)

Net cash provided by operating activities                 664,684      638,964

Investing activities:

Purchases of property, plant and equipment                (151,890)    (124,127)

Acquisitions of metals service centers and net asset
purchases of metals service centers, net of cash          (330,249)    (269,957)
acquired

Tax distributions related to prior acquisitions           (1,155)      (619)

Proceeds from sales of property, plant and equipment      19,116       5,045

Net borrowings from (investment in) life insurance        4,890        (31,028)
policies

Proceeds from redemption of life insurance policies       1,634        878

Net cash used in investing activities                     (457,654)    (419,808)

Financing activities:

Proceeds from borrowings                                  1,687,691    658,770

Principal payments on long-term debt and short-term       (1,798,602)  (778,520)
borrowings

Payments to minority shareholders                         (1,225)      --

Debt issuance costs                                       (3,313)      --

Dividends paid                                            (29,229)     (24,207)

Excess tax benefits from stock based compensation         9,693        9,511

Exercise of stock options                                 17,987       16,483

Issuance of common stock                                  284          281

Common stock repurchases                                  (114,774)    (82,168)

Net cash used in financing activities                     (231,488)    (199,850)

Effect of exchange rate changes on cash                   (570)        242

(Decrease) increase in cash and cash equivalents          (25,028)     19,548

Cash and cash equivalents at beginning of period          77,023       57,475

Cash and cash equivalents at end of period                $ 51,995     $ 77,023

Supplemental cash flow information:

Interest paid during the period                           $ 74,654     $ 78,167

Income taxes paid during the period                       $ 267,224    $ 221,145



    Source: Reliance Steel & Aluminum Co.